Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI).

Autores:
Rojas Gómez, July Carolina
Niño Galeano, Claudia Lucia
Solano Bejarano, Sergio David
Tipo de recurso:
Article of journal
Fecha de publicación:
2020
Institución:
Universidad de Cartagena
Repositorio:
Repositorio Universidad de Cartagena
Idioma:
spa
OAI Identifier:
oai:repositorio.unicartagena.edu.co:11227/13887
Acceso en línea:
https://hdl.handle.net/11227/13887
https://doi.org/10.32997/pe-2020-2688
Palabra clave:
Agriculture
GRI
Sustainability
Global reporting initiative
Agricultura
GRI
Informes de sostenibilidad
Iniciativa de reporte global
Rights
openAccess
License
Panorama Económico - 2020
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network_name_str Repositorio Universidad de Cartagena
repository_id_str
dc.title.spa.fl_str_mv Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI).
dc.title.translated.eng.fl_str_mv Sustainability of the agricultural sector from the perspective of the Global Reporting Initiative (GRI).
title Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI).
spellingShingle Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI).
Agriculture
GRI
Sustainability
Global reporting initiative
Agricultura
GRI
Informes de sostenibilidad
Iniciativa de reporte global
title_short Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI).
title_full Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI).
title_fullStr Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI).
title_full_unstemmed Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI).
title_sort Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI).
dc.creator.fl_str_mv Rojas Gómez, July Carolina
Niño Galeano, Claudia Lucia
Solano Bejarano, Sergio David
dc.contributor.author.spa.fl_str_mv Rojas Gómez, July Carolina
Niño Galeano, Claudia Lucia
Solano Bejarano, Sergio David
dc.subject.eng.fl_str_mv Agriculture
GRI
Sustainability
Global reporting initiative
topic Agriculture
GRI
Sustainability
Global reporting initiative
Agricultura
GRI
Informes de sostenibilidad
Iniciativa de reporte global
dc.subject.spa.fl_str_mv Agricultura
GRI
Informes de sostenibilidad
Iniciativa de reporte global
publishDate 2020
dc.date.accessioned.none.fl_str_mv 2020-04-01 00:00:00
dc.date.available.none.fl_str_mv 2020-04-01 00:00:00
dc.date.issued.none.fl_str_mv 2020-04-01
dc.type.spa.fl_str_mv Artículo de revista
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dc.identifier.doi.none.fl_str_mv 10.32997/pe-2020-2688
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url https://hdl.handle.net/11227/13887
https://doi.org/10.32997/pe-2020-2688
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dc.relation.references.spa.fl_str_mv Alan, A., Góis, D., Martins, M., De Luca, M., & Carvalho De Vasconcelos, A. (2015). Determinantes da divulgação dos indicadores de desempenho da GRI nas empresas do Brasil e da espanha. Revista Ambiente Contábil, 7(1), 155–175. http://www.periodicos.ufrn.br/ambiente
Alier, J. M. (2010). El ecologismo de los pobres: conflictos ambientales y lenguajes de valoración. Espiritrompa Ediciones.
Allen, C., Nejdawi, R., El-Baba, J., Hamati, K., Metternicht, G., & Wiedmann, T. (2017). Indicator-based assessments of progress towards the sustainable development goals (SDGs): a case study from the Arab region. Sustainability Science, 12, 975-989. https://doi.org/10.1007/s11625-017-0437-1
Bachev, H. (2008). Governing of environmental problems and impacts in bulgarian agriculture-lessons for Central Asian Countries. Springer. https://doi.org/10.1007/978-1-4020-8960-2_23
Castelló, I., & Lozano, J. M. (2011). Searching for new forms of legitimacy through corporate responsibility rhetoric. Journal of Business Ethics, 100(1), 11–29. https://doi.org/10.1007/s10551-011-0770-8
Chavarro Rojas, W. (2017). Inequidad espacial y de tierras. Lectura comparada entre enfoque-territorial y territorios campesinos (Spatial and Land Inequality. Compared Lecture on Enfoque-Territorial and Peasant Territories). SSRN Electronic Journal, 83, 1–26. https://doi.org/10.2139/ssrn.2962593
Conceição, S. H., Dourado, G. B., & Silva, S. F. (2012). Global Reporting Initiative (GRI) - Um estudo exploratório da prática de evidenciação em sustentabilidade empresarial na América Latina. Revista de Gestão, Finanças E Contabilidade, 2(3), 17–38. https://doi.org/10.1017/CBO9781107415324.004
Deegan, C. (2002). The legitimising effect of social and enviromental disclosures- theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311. https://doi.org/10.1108/09513570210435852
Hahn, R., Lülfs, R. (2014). Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies. J Bus Ethics 123, 401-420. https://doi.org/10.1007/s10551-013-1801-4
Escobar, A. (2007). La invención del tercer mundo. Construcción y deconstrucción del desarrollo Fundación Editorial el perro y la rana.
Faostat. (2017). Base de datos. Retrieved from http://www.fao.org/faostat/en/#data
Flower, J. (2015). The international integrated reporting council: A story of failure. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2014.07.002
Gómez-Villegas, M., & Quintanilla, D. A. (2008). Los informes de responsabilidad social empresarial: su evolución y tendencias en el contexto internacional y colombiano*.
GRI. (2013). Guía para la elaboración de memorias de sostenibilidad. G4. Retrieved from https://www.globalreporting.org/resourcelibrary/Spanish-G4-Part-One.pdf
GRI. (2017). Data Base GRI. Retrieved from http://database.globalreporting.org/search/
Humphrey, C., & Gendron, Y. (2015). What is going on? The sustainability of accounting academia. Critical Perspectives on Accounting, 26, 47–66. https://doi.org/10.1016/j.cpa.2014.09.008
Manetti, G., & Becatti, L. (2009). Assurance services for sustainability reports: Standards and empirical evidence. In Journal of Business Ethics. https://doi.org/10.1007/s10551-008-9809-x
Manetti, G., & Toccafondi, S. (2012). The role of stakeholders in sustainability reporting assurance. Journal of Business Ethics, 107(3), 363–377. https://doi.org/10.1007/s10551-011-1044-1
Otanez, M., & Glantz, S. A. (2011). ¿Social responsibility in tobacco production? Tobacco companies’ use of green supply chains to obscure the real costs of tobacco farming. Tobacco Control, 20(6), 403–411. https://doi.org/10.1136/tc.2010.039537
Perego, P., & Kolk, A. (2012). Multinationals’ accountability on sustainability: the evolution of third-party assurance of sustainability reports. Journal of Business Ethics, 110(2), 173–190. https://doi.org/10.1007/s10551-012-1420-5
Pham, L. Van, & Smith, C. (2014). Drivers of agricultural sustainability in developing countries: A review. Environment Systems and Decisions. https://doi.org/10.1007/s10669-014-9494-5
Pinheiro Machado, L. C., & Pinheiro Machado Filho, L. C. (2016). Dialéctica de la agroecología. Editora Expressão Popular.
Polanco, J., Ramírez, F., & Orozco, M. (2016). Incidencia de estándares internacionales en la sostenibilidad corporativa: una perspectiva de la alta dirección. Estudios Gerenciales, 32(139), 181-192. https://doi.org/10.1016/j.estger.2016.05.002
Sari, N., & Wijaya, M. (2013). Analysis on the Society Indicator of Corporate Social Responsibility (CSR). Binus Business Review, 4(2), 697–704. https://doi.org/10.21512/bbr.v4i2.1383
Sierra-García, L., García-Benau, M. A., & Zorio, A. (2014). Credibilidad en Latinoamérica del informe de responsabilidad social corporativa. Revista de Administração de Empresas, 54(1), 28–38. https://doi.org/10.1590/S0034-759020140104
Smith, J., Haniffa, R., & Fairbrass, J. (2011). A conceptual framework for investigating “capture” in corporate sustainability reporting. Journal of Business Ethics, 99(3), 425–439. http://www.jstor.org/stable/41476207%0Ahttp://www.jstor.org/stable/ ; https://doi.org/10.1007/s10551-010-0661-4
Tregidga, H., Milne, M., & Kearins, K. (2014). (Re)presenting sustainable organizations. Accounting, Organizations and Society, 39(6), 477–494. https://doi.org/10.1016/j.aos.2013.10.006
Vogt, M., Hein, N., Rosa, F. S. da, & Degenhart, L. (2017). Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies. Estudios Gerenciales, 33(142), 24-38. https://doi.org/10.1016/j.estger.2016.10.007
dc.rights.spa.fl_str_mv Panorama Económico - 2020
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spelling Rojas Gómez, July CarolinaNiño Galeano, Claudia LuciaSolano Bejarano, Sergio David2020-04-01 00:00:002020-04-01 00:00:002020-04-010122-8900https://hdl.handle.net/11227/1388710.32997/pe-2020-26882463-0470https://doi.org/10.32997/pe-2020-2688application/pdfspaUniversidad de CartagenaPanorama Económicohttps://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/download/2688/2252Núm. 2 , Año 20207925628Alan, A., Góis, D., Martins, M., De Luca, M., & Carvalho De Vasconcelos, A. (2015). Determinantes da divulgação dos indicadores de desempenho da GRI nas empresas do Brasil e da espanha. Revista Ambiente Contábil, 7(1), 155–175. http://www.periodicos.ufrn.br/ambienteAlier, J. M. (2010). El ecologismo de los pobres: conflictos ambientales y lenguajes de valoración. Espiritrompa Ediciones.Allen, C., Nejdawi, R., El-Baba, J., Hamati, K., Metternicht, G., & Wiedmann, T. (2017). Indicator-based assessments of progress towards the sustainable development goals (SDGs): a case study from the Arab region. Sustainability Science, 12, 975-989. https://doi.org/10.1007/s11625-017-0437-1Bachev, H. (2008). Governing of environmental problems and impacts in bulgarian agriculture-lessons for Central Asian Countries. Springer. https://doi.org/10.1007/978-1-4020-8960-2_23Castelló, I., & Lozano, J. M. (2011). Searching for new forms of legitimacy through corporate responsibility rhetoric. Journal of Business Ethics, 100(1), 11–29. https://doi.org/10.1007/s10551-011-0770-8Chavarro Rojas, W. (2017). Inequidad espacial y de tierras. Lectura comparada entre enfoque-territorial y territorios campesinos (Spatial and Land Inequality. Compared Lecture on Enfoque-Territorial and Peasant Territories). SSRN Electronic Journal, 83, 1–26. https://doi.org/10.2139/ssrn.2962593Conceição, S. H., Dourado, G. B., & Silva, S. F. (2012). Global Reporting Initiative (GRI) - Um estudo exploratório da prática de evidenciação em sustentabilidade empresarial na América Latina. Revista de Gestão, Finanças E Contabilidade, 2(3), 17–38. https://doi.org/10.1017/CBO9781107415324.004Deegan, C. (2002). The legitimising effect of social and enviromental disclosures- theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311. https://doi.org/10.1108/09513570210435852Hahn, R., Lülfs, R. (2014). Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies. J Bus Ethics 123, 401-420. https://doi.org/10.1007/s10551-013-1801-4Escobar, A. (2007). La invención del tercer mundo. Construcción y deconstrucción del desarrollo Fundación Editorial el perro y la rana.Faostat. (2017). Base de datos. Retrieved from http://www.fao.org/faostat/en/#dataFlower, J. (2015). The international integrated reporting council: A story of failure. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2014.07.002Gómez-Villegas, M., & Quintanilla, D. A. (2008). Los informes de responsabilidad social empresarial: su evolución y tendencias en el contexto internacional y colombiano*.GRI. (2013). Guía para la elaboración de memorias de sostenibilidad. G4. Retrieved from https://www.globalreporting.org/resourcelibrary/Spanish-G4-Part-One.pdfGRI. (2017). Data Base GRI. Retrieved from http://database.globalreporting.org/search/Humphrey, C., & Gendron, Y. (2015). What is going on? The sustainability of accounting academia. Critical Perspectives on Accounting, 26, 47–66. https://doi.org/10.1016/j.cpa.2014.09.008Manetti, G., & Becatti, L. (2009). Assurance services for sustainability reports: Standards and empirical evidence. In Journal of Business Ethics. https://doi.org/10.1007/s10551-008-9809-xManetti, G., & Toccafondi, S. (2012). The role of stakeholders in sustainability reporting assurance. Journal of Business Ethics, 107(3), 363–377. https://doi.org/10.1007/s10551-011-1044-1Otanez, M., & Glantz, S. A. (2011). ¿Social responsibility in tobacco production? Tobacco companies’ use of green supply chains to obscure the real costs of tobacco farming. Tobacco Control, 20(6), 403–411. https://doi.org/10.1136/tc.2010.039537Perego, P., & Kolk, A. (2012). Multinationals’ accountability on sustainability: the evolution of third-party assurance of sustainability reports. Journal of Business Ethics, 110(2), 173–190. https://doi.org/10.1007/s10551-012-1420-5Pham, L. Van, & Smith, C. (2014). Drivers of agricultural sustainability in developing countries: A review. Environment Systems and Decisions. https://doi.org/10.1007/s10669-014-9494-5Pinheiro Machado, L. C., & Pinheiro Machado Filho, L. C. (2016). Dialéctica de la agroecología. Editora Expressão Popular.Polanco, J., Ramírez, F., & Orozco, M. (2016). Incidencia de estándares internacionales en la sostenibilidad corporativa: una perspectiva de la alta dirección. Estudios Gerenciales, 32(139), 181-192. https://doi.org/10.1016/j.estger.2016.05.002Sari, N., & Wijaya, M. (2013). Analysis on the Society Indicator of Corporate Social Responsibility (CSR). Binus Business Review, 4(2), 697–704. https://doi.org/10.21512/bbr.v4i2.1383Sierra-García, L., García-Benau, M. A., & Zorio, A. (2014). Credibilidad en Latinoamérica del informe de responsabilidad social corporativa. Revista de Administração de Empresas, 54(1), 28–38. https://doi.org/10.1590/S0034-759020140104Smith, J., Haniffa, R., & Fairbrass, J. (2011). A conceptual framework for investigating “capture” in corporate sustainability reporting. Journal of Business Ethics, 99(3), 425–439. http://www.jstor.org/stable/41476207%0Ahttp://www.jstor.org/stable/ ; https://doi.org/10.1007/s10551-010-0661-4Tregidga, H., Milne, M., & Kearins, K. (2014). (Re)presenting sustainable organizations. Accounting, Organizations and Society, 39(6), 477–494. https://doi.org/10.1016/j.aos.2013.10.006Vogt, M., Hein, N., Rosa, F. S. da, & Degenhart, L. (2017). Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies. Estudios Gerenciales, 33(142), 24-38. https://doi.org/10.1016/j.estger.2016.10.007Panorama Económico - 2020https://creativecommons.org/licenses/by-nc-sa/4.0/http://purl.org/coar/access_right/c_abf2info:eu-repo/semantics/openAccessEsta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/2688AgricultureGRISustainabilityGlobal reporting initiativeAgriculturaGRIInformes de sostenibilidadIniciativa de reporte globalSostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI).Sustainability of the agricultural sector from the perspective of the Global Reporting Initiative (GRI).Artículo de revistainfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Textinfo:eu-repo/semantics/articleJournal articlePublicationOREORE.xmltext/xml2579https://repositorio.unicartagena.edu.co/bitstreams/97d078f0-eceb-458a-b03e-783c7413262a/downloadde1b203a6c3a73068e7a0c3b3b6f3f1bMD5111227/13887oai:repositorio.unicartagena.edu.co:11227/138872024-09-05 15:19:40.822https://creativecommons.org/licenses/by-nc-sa/4.0/Panorama Económico - 2020metadata.onlyhttps://repositorio.unicartagena.edu.coBiblioteca Digital Universidad de Cartagenabdigital@metabiblioteca.com

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